[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR45.31]

[Page 849-850]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 45--REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES--Table of Contents
 
                           Subpart D--Removals
 
Sec. 45.31  Restrictions.

    Source: T.D. 6871, 31 FR 57, Jan. 14, 1966. Redesignated at 40 FR 
16835, Apr. 15, 1975.


    Tobacco products, and cigarette papers and tubes purchased by a 
Federal agency with funds appropriated by the Congress of the United 
States may be removed, without payment of tax, in accordance with this 
part, for delivery to such Federal agency for gratuitous

[[Page 850]]

distribution under the supervision of such agency. Such articles 
purchased by a donor from a manufacturer, or donated directly by a 
manufacturer, may also be removed, without payment of tax, in accordance 
with this part, for delivery to a Federal agency for gratuitous 
distribution under the supervision of such agency to (a) charges of the 
United States or (b) patients in a hospital or institution operated by 
the Government of a State or the District of Columbia where the Federal 
agency maintains a program for such distribution to members or veterans 
of the armed forces of the United States in such hospital or 
institution. Tobacco products, and cigarette papers and tubes removed 
under the provisions of this part may not be sold subsequent to removal.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 
1986; 51 FR 43194, Dec. 1, 1986]